Taxes for Foreign Residents
https://eporezi.me/en/vodici/strani-rezidenti
Guide for foreign nationals on tax obligations, residence permits and the Digital Nomad visa in Montenegro. 183-day rule, DTAA treaties.
Key facts
- Tax resident: 183+ days a year in Montenegro; taxed on worldwide income.
- A non-resident earning income here must appoint a tax proxy within 10 days.
- Fine for not appointing a proxy: €200–4,000 for an individual.
- Digital Nomad visa: no tax on foreign income; apply at digitalnomads.gov.me.
Procedure
A tax resident is a person who stays in Montenegro for 183+ days in a calendar year or has their centre of life/economic interests here. Residents are taxed on worldwide income; non-residents only on income from Montenegro.
Citizens of the EU, USA, UK and many other countries do not need a visa for stays up to 90 days. A visa or residence permit is required for longer stays. Check the visa regime for your country.
The application is submitted to the Ministry of Interior (MUP). You need to attach proof of accommodation, means of subsistence, health insurance and an apostilled criminal record certificate.
Permanent residence can be requested after 5 years of continuous temporary residence.
To work in Montenegro, a foreign national needs a work permit issued by the Employment Agency. The permit is issued at the employer's request. Digital nomads with a DN visa do not need a work permit.
Registration with the Tax Administration (obtaining a PIB tax number) is mandatory within 5 working days of the day you start earning taxable income or acquire taxable property in Montenegro (Art. 32(3) of the Tax Administration Law); changes of data are reported within 15 days (Art. 33). A foreign individual without permanent residence in Montenegro who earns income or owns property here (e.g. lets a flat) must appoint a tax representative (poreski punomoćnik) within 10 days and notify the tax authority (Art. 26(2)) — the exception is income taxed by withholding with no return required. Fine for an individual who fails to appoint a representative: €200–4,000 (Art. 105a(2), as amended by Off. Gazette 104/26).
Montenegro offers a programme for digital nomads. Requirements: income from work for a foreign company (min 3x average MNE salary), health insurance, clean criminal record. Duration up to 2 years. No taxation of foreign income and no obligation to pay Montenegrin social contributions.
Application via the digitalnomads.gov.me portal. This is the simplest route for foreigners working for foreign companies.
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Taxation by status
| Status | Taxation | Income tax |
|---|---|---|
| Resident | Worldwide income | 0/9/15% + surtax |
| Non-resident | Montenegro-sourced income only | 0/9/15% + surtax |
| Digital Nomad (visa) | No taxation of foreign income | N/A |
Additional notes
Montenegro has DTAA agreements with 40+ countries (Russia, Serbia, BiH, Croatia, Germany, Austria, Italy, France, UK, Turkey, China, UAE, Qatar). These agreements can reduce or eliminate withholding tax on dividends, interest and royalties.
Non-residents: a foreign individual or legal entity without permanent residence / permanent establishment in Montenegro that earns income or owns property here must appoint a tax representative within 10 days (Art. 26 of the Tax Administration Law); fine for an individual €200–4,000, for an entrepreneur €1,000–12,000 (Art. 105a). A non-resident with Montenegrin-source income not taxed by withholding files the annual GPP-FL return.
Work permits for foreigners are now governed directly by the Law on Foreigners (the separate 2008 Law on Employment of Foreigners is no longer a current source).
From 9 Jan 2026 (Sl. list CG 3/26): digital nomad residence is now explicitly codified in the Law on Foreigners — an employment contract and proof of the foreign employer's registration are required. Extensions are only granted on the same legal basis originally used.
Required Documents
- Passport (valid at least 6 months)
- Health insurance with coverage for Montenegro
- Criminal record certificate (apostilled)
- Proof of accommodation in Montenegro
- Proof of means of subsistence
- Proof of income (for DN visa: min 3x average salary)
Legal Basis
- Law on Personal Income Tax (Zakon o porezu na dohodak fizičkih lica)
- Law on Foreigners (Zakon o strancima)
- Tax Administration Law (Zakon o poreskoj administraciji) — consolidated text incl. Off. Gazette 104/26 (Art. 26 tax representative, Art. 32 registration, Art. 105a fines)
- Double Taxation Avoidance Agreements (40+ countries)
Competent Institutions
- Tax Administration of Montenegro
Tax status and filing
- MUP — Ministry of Interior
Residence permits
- Employment Agency
Work permits
- Digital Nomad portal
DN visa application
- eUprava
Electronic applications
Related guides
Company & Residence 2026: the €5,000 Tax Threshold for Renewal
Art. 70 para. 4 of the Law on Foreigners (Off. Gazette 3/2026): who is affected, two readings, director salary, documents
Digital Nomad Visa in Montenegro
Residence permit up to 2+2 years, no MNE tax on foreign income, MUP application
Income Tax in Montenegro
Rates 0/9/15% + municipal surtax 10-15%, €700 deduction, 10.5% contributions
Company Formation in Montenegro
LLC registration step by step, CRPS/eFirma, costs €80-210